Garuda - Garba Rujukan Digital

Realita dan Akuntansi: Kasus Penelitian Akuntansi Dengan Pendekatan Interpretive Sambharakreshna, Yudhanta
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.2707

Economic reality plays an important role in accounting practice and standard setting process. The positivism paradigm view reality as independently existing, and interpretive paradigm view reality as socially constructed. It is argued in this paper that utilizing interpretive view in accounting research is better able to capture the economic reality that is socially constructed and much affected by our account. This is because accounting is a social science and is better understood by gaining the views of different parties involved, which is largely done by utilizing interpretive accounting research.

MEMPREDIKSI KECENDERUNGAN PERUSAHAAN MELAKUKAN PENGHINDARAN PAJAK Yudhanta Sambharakreshna; Nurul Kompyurini
InFestasi Vol 12, No 2 (2016): Desember
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i2.2768

This study aimed to analyze and predict the executive character, profitability, and corporate governance to tendency ofcompany doing tax avoidance. Samples are 45 companies joined in 45 LQ Indonesia Stock Exchange during 2009 until2013. Samples were selected using purposive sampling method. Data was analyzed using descriptive analysis method,multiple linear regression, hypothesis testing. The results of this study indicate that the character of executives andprofitability affect to the tax avoidance, while the audit committee and independent commissioner has no effection to the taxavoidance.

PENCEGAHAN KECURANGAN DALAM ORGANISASI PEMERINTAHAN Dita Putri Noviani; Yudhanta Sambharakreshna
JAFFA Vol 2, No 2 (2014): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v2i2.762

The purpose of this research is to examine and analyze the effect of the role of the internal auditor, the auditor ethical behavior, whistleblower and hotline to the prevention of fraud in establishing government organizations. The population in this research is in The Development Finance Comptroller (BPKP) auditors representative of East Java province. The sampling technique used is purposive sampling. The samples of this research are 66 samples.The results of this research indicated that the first, the role of internal auditors have a significant effect on the prevention of fraud in government organizations. Secondly, ethical behavior of auditors have a significant effect on the prevention of fraud in government organizations. Third, whistleblower and hotline have a significant effect on the prevention of fraud in government organizations.

Kritik terhadap Konsep Akuntansi dalam Pengukuran Laba Yudhanta Sambharakreshna
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 4, No 1: April 2011
Publisher : LPPM Universitas Trunojoyo Madura

Beberapa kritik terhadap laba akuntansi yang tradisional di antaranya bahwa konsep laba akuntansi belum diformulasikan dengan jelas, tidak ada landasan teoretis yang bersifat jangka panjang untuk menghitung dan menyajikan laba akuntansi. Praktik-praktik akuntansi yang diterima umum dilaksanakan inconsistencies oleh perusahaan dalam pengukuran periodic income dalam tahun yang berbeda. Untuk perubahan-perubahan tingkat harga telah mengubah makna daripada nilai mata uang historis, dan informasi lain bisa lebih berguna bagi investor dalam membuat keputusan. Mazhab klasik terutama dikarakteristikkan dengan ketaatan pada postulat unit ukuran dan prinsip biaya historis. Mazhab neoklasik terutama dikarakteristikkan dengan pengabaian atas postulat unit ukuran, mengakui perubahan dalam level harga umum, atau terhadap prinsip biaya historis. Secara umum disebut sebagai akuntansi biaya historis disesuaikan level harga umum, konsep laba bisnis dari kelompok neoklasik adalah ”laba disesuaikan dengan level harga umum. Mazhab radikal terutama dikarakteristikkan dengan pilihan nilai sebagai dasar penilaian. Kelompok ini dibagi dalam dua bentuk yaitu: pertama, laporan keuangan berbasis nilai sekarang tidak disesuaikan untuk perubahan level harga umum. Secara umum disebut akuntansi nilai sekarang, konsep laba bisnis kelompok ini adalah laba sekarang. Bentuk kedua kelompok radikal, laporan keuangan berbasis nilai sekarang disesuaikan untuk perubahan dalam level harga umum. Secara umum dikenal sebagai akuntansi nilai sekarang disesuaikan level harga umum, konsep laba bisnis kelompok ini adalah laba sekarang yang disesuaikan.

Analysis of Student Competencies through Accounting Technician Certification in the Global Economy Kusumawati, Fariyana; Sambharakreshna, Yudhanta; Wulandari, Anis
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2876

This research aims to develop student competency through accounting technician certification in facing the global economy. This type of research is quantitative using a descriptive approach. Through this approach, it is hoped that it will be able to provide understanding for researchers to describe student competencies through accounting technician certification to face the global economy. The population and research sample used were active students majoring in accounting, FEB, Trunojoyo University, Madura, fourth semester and above. The results of this research state that student competency is supported by the accounting study program through practicum/training activities as well as the resources available which include facilities and infrastructure, instructor competency, learning methods, implementation of competency certification tests, usefulness of competency certification and student interest/motivation to take part. Competency certification has high potential in increasing the competency of students majoring in accounting to face the global economy.

Optimalisasi Pengelolaan Aset Berbasis Web Dalam Peningkatan Efisiensi Dan Keberlanjutan Cahyaningrum, Yunnita; Sambharakreshna, Yudhanta
INTECOMS: Journal of Information Technology and Computer Science Vol 7 No 2 (2024): INTECOMS: Journal of Information Technology and Computer Science
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/intecoms.v7i2.9864

Aset merupakan modal penting yang menunjang kinerja, oleh karena itu pengidentifikasian, pengelolaan, dan perawatan aset dengan baik sangatlah penting agar pemanfaatannya menjadi efektif dan efisien. Salah satu pengembangan sistem dalam operasional aset berbasis web adalah SIM Aset. Dengan berbagai fitur dan kemudahan yang dimilikinya, SIM Aset membawa dampak positif dalam efisiensi pengelolaan aset di Badan Pengelola Keuangan dan Aset Daerah Kabupaten Nganjuk. Penelitian ini menggunakan metode kualitatif. Untuk mengetahui efektivitas sistem ini dilakukan pengamatan langsung dan wawancara dengan pihak terkait. Hasil penelitian ini mengungkap bahwa SIM Aset dinilai mampu mengoptimalkan pengelolaan aset, hal ini terbukti dengan adanya peningkatan waktu yang dirasa lebih efisien dalam perhitungan penyusutan yang lebih akurat dan berkurangnya resiko terlewatnya pencatatan aset.

ANALISIS PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN NGANJUK BERDASARKAN PENERAPAN PP NO. 71 TAHUN 2010 Fu'ad, Sofiyul; Sambharakreshna, Yudhanta
Among Makarti Vol 17, No 1 (2024): Among Makarti
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v17i1.600

Abstract : Government accounting is part of public sector accounting. In the description and reporting of financial statements, government accounting has been regulated in PP No. 71 of 2010 which explains government accounting standards. The aim of this research is to understand the differences in the financial reports of the Nganjuk district government since PP No. 71 of 2010 came into force. Research can make a real contribution to accounting science related to the development of knowledge and practice in presenting better and more transparent local government financial reports. Meanwhile, the method used in this research uses a qualitative descriptive method. The data required by this research uses the financial reports of the Nganjuk regional government for the 2023 fiscal year. The results of this research provide an answer that the regional financial reports of Nganjuk district have not fully implemented PP No. 71 of 2010. There are several discrepancies as shown in the financial statementsAbstrak : Akuntansi pemerintahan merupakan bagian daripada akuntansi sektor publik. Dalam penjabaran dan pelaporan laporan keuangannya, akuntansi pemerintahan telah diatur dalam PP No. 71 tahun 2010 yang menjelaskan standar akuntansi pemerintahan. Adapun tujuan dari penelitian ini ingin memahami perbedaan dalam laporan keuangan pemerintah daerah kabupaten Nganjuk sejak PP No. 71 tahun 2010 diberlakukan. Penelitian dapat memberikan kontribusi nyata dalam ilmu akuntansi terkait pengembangan pengetahuan dan praktik dalam penyajian laporan keuangan pemerintah daerah yang lebih baik dan transparan. Adapun metode yang dipakai dalam penelitian ini memakai metode kualitatif deskriptif. Data yang dibutuhkan oleh penelitian ini memakai laporan keuangan pemerintah daerah nganjuk tahun anggaran 2023. Hasil dari penelitian ini memberikan jawaban bahwasannya laporan keuangan daerah kabupaten nganjuk belum sepenuhnya mengimplementasikan PP No. 71 tahun 2010. Ada beberapa ketidaksesuaian seperti yang ditunjukkan dalam laporan keuangan

Value For Money dan Rasio Keuangan untuk Mengukur Kinerja Keuangan Daerah Triyassari, Anita; Sambharakreshna, Yudhanta
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i2.19722

Tujuan Penelitian: Penelitian dilakukan peneliti ini bertujuan untuk mengukur kinerja (performa) dari keuangan (financial) Pemerintah Daerah untuk mengetahui seberapa baik mengelola keuangan.Metode Penelitian: Penelitian ini menggunakan pendekatan deskriptif kuantitatif memakai data sekunder dari Laporan Realisasi Anggaran.Originalitas/Novelty: Pembaharuan penelitian ini mengkaji dan menganalis tentang kinerja keuangan Pemerintah Daerah menggunakan 2 cara perhitungan yaitu analisis berbasis Value for Money serta analisis rasio keuangan, studi pada BPKAD Kabupaten Nganjuk dengan periode analisis mulai 2018-2022.Hasil Penelitian: Apabila ditinjau dari analisis Value for Money meunjukkan hasil kinerja keuangan dalam golongan cukup ekonomi, cukup efisien, serta sangat efektif, jika menggunakan metode kedua menunjukkan hasil bahwa kemandirian keuangan daerah (regional finance) rendah sekali, pola hubungan instruktif atau peranan pemerintah pusat lebih dominan, desentralisasi fiskal kurang, efektivitas PAD sangat efektif dan keserasian belanja kurang baik.Implikasi: Temuan penelitian ini menjadi bahan pertimbangan Pemerintah Daerah supaya melakukan perbaikan pada pengelolaan keuangan agar menjadi lebih baik dalam menjalankan otonomi daerah. Research Objectives: The purpose of this study is to measure the performance of local government finances to find out how well it manages finances.Research Method: This research uses a quantitative descriptive approach using secondary data from the Budget Realization Report.Originality/Novelty: This research examines and analyzes the financial performance of local governments using 2 ways of calculation, namely Value for Money-based analysis and financial ratio analysis, studies at BPKAD Nganjuk Regency with an analysis period from 2018-2022.Research Results: When viewed from the Value for Money analysis shows the results of financial performance in the criteria of quite economic, quite efficient, and very effective, if using the second method shows the results of regional financial independence is very low instructive relationship pattern, less fiscal decentralization, the effectiveness of PAD is very effective and the harmony of spending is not good.Implications: The findings of this study are taken into consideration by the Regional Government in order to make improvements to financial management to be better in carrying out regional autonomy

Analysis of Student Competencies through Accounting Technician Certification in the Global Economy Kusumawati, Fariyana; Sambharakreshna, Yudhanta; Wulandari, Anis
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2876

This research aims to develop student competency through accounting technician certification in facing the global economy. This type of research is quantitative using a descriptive approach. Through this approach, it is hoped that it will be able to provide understanding for researchers to describe student competencies through accounting technician certification to face the global economy. The population and research sample used were active students majoring in accounting, FEB, Trunojoyo University, Madura, fourth semester and above. The results of this research state that student competency is supported by the accounting study program through practicum/training activities as well as the resources available which include facilities and infrastructure, instructor competency, learning methods, implementation of competency certification tests, usefulness of competency certification and student interest/motivation to take part. Competency certification has high potential in increasing the competency of students majoring in accounting to face the global economy.

Empowering Personal Financial Management Through Islamic Spirituality and Financial Independence (Freedom) Sambharakreshna, Yudhanta; Wulandari, Anis
Journal of International Conference Proceedings Vol 7, No 5 (2024): 2024 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i5.3783

The significance of this research lies in combining Islamic spiritual values with financial strategies aimed at achieving financial well-being, as well as emotional and spiritual balance. The primary objective of this study is to explore the Islamic spirituality role and financial freedom in individuals’ financial management. This study employs a quantitative approach using a survey method. The population comprises Muslim entrepreneurs, and the sample was selected through purposive and convenience sampling techniques. Data were analyzed using multiple linear regression to examine the effect of Islamic spirituality and financial freedom towards to personal financial management. The findings reveal that Islamic spirituality significantly impacts personal financial management. Additionally, financial freedom has a positive effect on the quality of financial management. The results further indicate that integrating Islamic spirituality with financial freedom can enhance individuals’ financial management abilities. This study contributes not only to achieving effective financial management but also to improving psychological and social well-being. The implications of these findings suggest that financial management strategies grounded in Islamic spirituality can be integrated with financial freedom to strengthen individual financial stability while also reducing social pressures.

Title

Found 14 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 14 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 14 Documents
Search